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16 January 2026

Thursday, January 22 | BEPS 2.0 - Pillar Two: OECD releases side-by-side package on Pillar Two global minimum tax (2 pm SGT | 5 pm AEDT)

After months of intense activity, the Organisation for Economic Co-operation and Development (OECD) has released information on the designs of the side-by-side, Ultimate Parent Entity (UPE), simplified Effective Tax Rate (ETR) and tax incentive safe harbours.

The side-by-side and UPE safe harbours reduce specified global minimum tax obligations of Groups headquartered in eligible jurisdictions whilst leaving unchanged the sovereign rights of countries to tax locally derived profits under Qualified Domestic Minimum Top-Up Tax (QDMTTs). In addition, the tax incentive safe harbour allows (Multinational Enterprise) MNE Groups to continue to benefit from certain substance-based tax incentives and the simplified ETR safe harbour reduces reporting requirements for jurisdictions that meet applicable criteria.

Our APAC-based EY panelists will discuss implications for APAC and non-APAC headquartered multinationals, including potential policy reactions of APAC countries, the future of pillar two, and what is next on the OECD Pillar Two agenda.

Date: Thursday, 22 January 2026

Time: 2:00-3:00 p.m. SGT/5:00-6:00 p.m. AEDT

Registration: Register for this event.

Panelists

  • Brian Foley, EY Global Tax Accounting and Risk Advisory Services Leader
  • Chris Miller, EY Asia-Pacific Tax Policy Leader
  • Andrew Choy, Partner, Ernst & Young (China) Advisory Limited
  • Nadine Redford, Associate Partner, Ernst & Young Services Pty Limited
  • Johanes Candra, Partner, Ernst & Young Solutions LLP

If the timing doesn’t work for you, please register and you’ll receive the replay for you to view at your own convenience.

We look forward to seeing you on 22 January!

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Document ID: 2026-5002

 
 

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